In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

It is important for firms to continually develop their offerings as the business landscape develops in order to sustain their competitiveness (e.g. Schumpeter, 1934; Ansoff, 1979; Porter, 1985; Trott, 2012). In a context of globalization, rapid technology development and changing customer needs, the paper packaging industry is urged to enhance its product development activities (Hansen & Niskanen, 2007; Björkdahl & Börjesson, 2011). However, there is little research about paper packaging firms? product development processes (ibid).

This master?s paper first presents some of the principal theories and concepts developed by the poverty researchers Rowntree, Titmuss, Townsend, Sen and Lister. These theoretical frameworks are then related to two documents from the EU and Sweden concerning combating poverty and social exclusion, bearing on the establishment of the ?Year 2010 against Poverty?. Finally, I discuss the value in practice of these theories and policy documents, as regards reducing poverty in Europe.It has become clear in this investigation that the theories and concepts from earlier research are still relevant to the formulation of contemporary policy programmes, and that earlier research helps us to avoid old traps in fighting poverty.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

This paper examines in what way the heterosexual matrix is challenged by Stephenie Meyer in Breaking dawn (Så länge vi båda andas). By doing a thematic study on the various family constellations appearing in the novel, I search for the queer elements in it. I discuss incest, family building and motherhood, and find that there are numerous queer elements associated with the themes I have chosen. I conclude that the Cullen family challenges the heterosexual matrix, despite not being typical queer vampire characters. I also find that building a successful family is not based on gender or constellation otherwise, but is instead dependant on democracy and equality.

The aim of the thesis is to analyze the role of regional development planning concerning a regional perspective of green structure and to reflect on its future role. The target group of the study is foremost practitioners but also students of regional planning and development. Three questions are examined. 1) What view concerning green structure has the regional planning body of Stockholm County Council (RTK) communicated through the years? 2) Has this view contributed to generating a common understanding concerning green structure among the actors in the county? 3) Has this common understanding been referred to by actors in discussions concerning how this green structure should develop? The empirical material consists of documents from rtk, the County Administrative Board, the municipalities of the county, a network of ngo:s, as well as interviews with representatives from the above mentioned organizations.

The aim of our study was to increase the awareness of the importance of implementation when a policy document is widely introduced. We wanted to examine how a political decision was implemented on different levels in a social care administration. We also wanted to examine the discretion related to the decision on different levels in the organisation, and if the work is followed up. The theoretical frame of reference in our study is Vedung?s implementation model and Lipsky?s theory about street-level bureaucrats.

Since the introduction of the European citizenship in the Maastricht treaty, social rights havetaken a back seat to the economic and political elements. Nevertheless, over the past yearssocial issues have been increasingly included on the agenda following the universalrecognition of challenges resulting from further economic integration and demographicchange. The extensive research on European social policy so far tend to focus on initiativesput forward by the European Commission, and offers little to explain the multitude of lines ofreasoning on how far EU social policy should be taken or why it still remains one of the leastdeveloped policy areas. By examining plenary debates in the European Parliament concerningfamily policy, this Bachelor thesis aims to describe the complex of problems connected to afurther development of the social dimension of the European citizenship.The analysis finds that the most imminent problems impeding an expansion of the EU familypolicy lie not only in the many clashes of opinions between advocates of the various existingwelfare models, but also in the conflicts of interests and the different levels of ambitionbetween EU institutions - most notably the Commission and the European Parliament..

ÖREBRO UNIVERSITYDepartment of Behavioural, Social and Legal SciencesProgram of social workSocial Work CC-essay in Social Work, 15 creditsAutumn term 2013The family is the only way back home? A qualitative study on staff?s view on family involvement in the treatment of adolescentsAuthors: Cakici, Nahrin and Claesson, SandraAbstractThe aim of this study is to investigate how the staff at residential treatment centers works to involve the family and the social network in youth?s treatment and how they experience that the involvement affects the young person. The aim is also to study the difficulties the staff experience in their work to involve the family and the social network. In this study, staff from two residential treatment centers in Sweden participated. The study is conducted based in on qualitative method in which four semi-structured telephone interviews and one group interview have been conducted.

This thesis is a comparative analysis of language policy in the Post-Soviet states Ukraine and Kazakhstan, wherein the states are seen as rational actors using language as an instrument in the nation-building process. With a take-off point in an underframe of theories on the nation, national identity, instrumentalism, power and the particular role of language in the nation-building process, this thesis shows that language is a key instrument used by the two states.The Ukrainian and Kazakhian language policies create and put across a certain image of the nation, by emphasising the titular languages as symbols of the new states. The line of argument in the language policy is a balance act between large-scale promotion of titular languages and a careful and inclusive attitude towards the Russian language. The biggest differences are that Ukraine, compared to Kazakhstan, has a more comprehensive and consequent language policy with a deeply rooted historic rhetoric. The most obvious instruments of the states in language policy is censuses, corpus-planning and the state choosing one official language..

Abstract We have in this thesis examined two elite hockey clubs in the Swedish Elite League, Brynäs IF and Linköpings HC. Our questions revolve around how they set themselves to bring in an external owner of the club. Our aim was to examine how Linköping and Brynäs stands on the issue of the external owners of the club, which is currently regulated by Riksidrottsförbundets 51/49%-rule which means that the club must control at least 51% of the club while external shareholders can take up to 49 %. Then, we compare the clubs with each other. Interviewees have been clubs club CEO:s and supporters club chairman.

This Bachelor's thesis examines and describes the ideas and ideological traits surrounding the public library within the governmental cultural policy. The Bachelor's thesis demonstrates how the public library ? even though its relevance in the modern society has shifted over time ? has maintained a connection to the governmental cultural policy and has therefore been shaped by the ideological changes in the political sphere as a whole. The main issues are: Which ideas concerning the public library's functions are expressed in the governmental cultural policy? Which ideological tendencies can be identified in the national cultural policy? Which ideas concerning the public library can be extracted through the found ideological tendencies? The method used in order to study the governmental bill is an ideology analysis based on a framework created by Dorte Skot-Hansen.

Syftet med denna undersökning har varit att titta på hur uppfattningar kring sociala medier ser ut på en mediekoncern i Östergötland samt hur sociala medier används. Vi har även studerat behovet av en policy som kan vägleda användningen av sociala medier och vad denna i så fall bör innehålla. Detta har undersökts genom åtta djupgående intervjuer samt en mindre enkät.Resultatet visar att det råder en positiv syn kring sociala medier men även en viss skepticism. Användningen av sociala medier skiljer sig åt mellan olika verksamhetsområden och organisationskulturen spelar en avgörande roll. Ett dilemma som har framkommit är svårigheten att hantera balansen mellan arbetsliv och privatliv.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

This thesis is developed by Posten Åland AB in order to simplify the work of agency staff when distributing mail in rural areas. In my thesis I have developed an application to help automotive mail dispensers. The need for such an application exists, especially during the summer but at other times when ordinary dividend cannot run his route. With the help of a PDA and a GPS the mail dispenser should see where the next stop is and what is to be delivered thereThere already was a directory of mailboxes and the addressees and the coordinates of the mailboxes. Using this, I will implement functionality to retrieve a specific route and plot those coordinates on the map..